Issue - meetings

Internal audit management report 4th quarter 2009/10

Meeting: 13/01/2010 - Audit and Governance Committee (Item 40)

40 Internal audit management report pdf icon PDF 95 KB

To receive and consider report 93/09 of the Audit Manager. 

Additional documents:


The committee received and considered report 93/09 of the Audit Manager.  This reported on Internal Audit management issues, summarised progress against the Audit Plan for 2009/10, and summarised the priorities and planned work for the fourth quarter. 


It was noted that the Audit Manager post would be temporarily vacant and plans were in place to cover this role during this period.  It was noted that the officers would not put the council in a position where it was under threat from extra audit costs from the Audit Commission through not being able to complete the necessary work.  The management of the payroll service would also be transferred from the Audit Manager to the Head of Finance. 


Councillors questioned whether the auditor, who would be acting up to the manager role, would be able to have the usual audit independence safeguarded during these interim arrangements.  The strategic director agreed to formally remind the auditors that they had the right to escalate any concerns direct to the head of service, the strategic director, the Chief Executive, and/or the committee chair. 


The committee was content with the proposed arrangements but noted that lower priority audits might not take place in the forthcoming year.  A draft Audit Plan for 2010/11 would be submitted to the next committee meeting for approval. 




that that the report be noted.